IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder. View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files. IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent. Enter a term in the Find box. Click the Search button. Showing 72001 - 72025 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 199925034 9100.09-00 Section 442; Accounting Periods 06/25/1999 199925033 691.00-00 Recipients of Income in Respect of Decedents 06/25/1999 199925032 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 06/25/1999 199925031 2601.00-00 Tax On Generation Skipping Transfers 06/25/1999 199925030 2601.00-00 Tax On Generation Skipping Transfers 06/25/1999 199925029 170.00-00 Charitable, Etc. Contributions and Gifts 06/25/1999 199925029 170.11-00 Ordinary Income and Capital Gain Property 06/25/1999 199925029 170.11-05 Qualified Appreciated Stock 06/25/1999 199925028 2601.00-00 Tax On Generation Skipping Transfers 06/25/1999 199925028 2654.00-00 Special Rules 06/25/1999 199925027 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 06/25/1999 199925027 2702.00-00 Special Valuation Rules for Transfers in Trust 06/25/1999 199925026 1362.00-00 Election by Small Business Corporation 06/25/1999 199925025 2601.00-00 Tax On Generation Skipping Transfers 06/25/1999 199925024 9100.20-00 Section 1502; Election to File Consolidated Return 06/25/1999 199925023 1362.04-00 Inadvertent Terminations 06/25/1999 199925022 877.01-00 Principal Purpose--the Avoidance of Tax 06/25/1999 199925021 1362.00-00 Election by Small Business Corporation 06/25/1999 199925020 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/25/1999 199925019 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/25/1999 199925018 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/25/1999 199925017 721.00-00 Nonrecognition of Gain or Loss on Contributions 06/25/1999 199925016 6229.03-01 6 Years for 3 Years 06/25/1999 199925015 856.01-00 Income Requirements 06/25/1999 199925014 925.00-00 Transfer Pricing Rules 06/25/1999 Pagination First page « First Previous page Previous … Page 2877 Page 2878 Page 2879 Page 2880 Current page 2881 Page 2882 Page 2883 Page 2884 Page 2885 … Next page Next Last page Last »
